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    <description>Tribunal allowed appeal against CIT&#039;s refusal to register trust under section 12AA. The trust&#039;s primary object of promoting dental education was deemed charitable. The Commissioner&#039;s objections were rejected, finding the ancillary objects supportive of the main educational purpose. Tribunal directed registration, emphasizing the limited scope of CIT&#039;s powers at registration stage to verify genuineness of trust objects.</description>
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      <description>Tribunal allowed appeal against CIT&#039;s refusal to register trust under section 12AA. The trust&#039;s primary object of promoting dental education was deemed charitable. The Commissioner&#039;s objections were rejected, finding the ancillary objects supportive of the main educational purpose. Tribunal directed registration, emphasizing the limited scope of CIT&#039;s powers at registration stage to verify genuineness of trust objects.</description>
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